9911796707
TMI Blog2024 (1) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... e following final reliefs:- "a. That this Hon'ble Court be pleased to issue a Writ of Certiorari or Writ in the nature of Certiorari or any other appropriate Writ, Order or Direction calling for the records and proceedings dealing with the Impugned Order dated 14th September 2023 passed by the Respondent No. 2 (Exhibit 'F' hereto) in the Petitioner's case and after going into the legality, propriety and validity thereof to quash and set aside the same along with the Rejection Order dated 31st May 2023 (Exhibit 'D' hereto), as the same been passed in violation of principles of natural justice and thereby revoke the GST registration; b. That this Hon'ble Court be pleased to issue a Writ of Mandamus or Writ in the nature of Mandam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ejecting the Petitioner's Application for revocation of the cancellation. 6. The Petitioner thereafter filed an Appeal in Form GST APL-01 on 31st May 2023, wherein the Petitioner has stated that, due to unavoidable circumstances, the Petitioner failed to file GST returns on time, and gave reasons as to why its GST registration should be restored at the earliest. 7. Thereafter, by an Order dated 14th September 2023, the Appeal filed by the Petitioner was rejected and the Order dated 31st May 2023 was upheld. 8. It is the case of the Petitioner that, since no Appellate Tribunal has been constituted under the provisions of Section 109 of the Act, the Petitioner has been compelled to approach this Court by filing the present Writ Petition. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration ought to be restored. 11. Ms. Bajoria, the learned Counsel appearing on behalf of the Respondents, submitted that, in the event this Court was inclined to restore the GST registration of the Petitioner, this Court ought to direct the Petitioner to file all the pending returns and make all the GST payments within a fixed period of time so as to cause no prejudice to the Revenue. 12. Having heard learned Counsel for the parties and considering the peculiar facts of the case and the nature of the impugned orders and the grievance of the Petitioner that the Petitioner was not adequately heard in the impugned orders being passed, we are of the opinion that as now the Petitioner has regularized the returns upto March 2023 and is also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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